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14978500Section 90 Rule 128(9) Foreign tax credit - Allowability of - Assessee did not file return of income -- Assessee filed return of income along with Form No. 67 belatedly on 30-1-2021 whereas due date for ......
2022 TaxPub(DT) 7182 (Bang-Trib)
Sanjiv Gopal v ADIT Appeal Allowed, Bang-Trib, ITA No 743/Bang/2022, 29-Sep-2022

14854200Section 195 Section 40(a)(1) Tax deduction at source - Under Section 195 - Payment made by assessee -- Assessee claimed expenses on account of |Group charges| under the head |Other expenses.| Since no d......
2022 TaxPub(DT) 6350 (Del-Trib)
DCIT v Apco Worldwide (India) (P) Ltd Revenue Appeal Dismissed, Del-Trib, ITA No 4818/Del/2019, 26-Sep-2022

14821600Section 37(1) Business expenditure - Provision for warranty - AO treated the same as unascertained l -- Assessee was a manufacturer of power driven pumps. These pumps were sold to customers in India as we......
2022 TaxPub(DT) 6310 (Mum-Trib)
Sulzer Pumps India (P) Ltd v Dy CIT Assessee Appeal Partly Allowed, Mum-Trib, ITA No 7318/Mum/2019, 16-Sep-2022

14820800Section 90 Double taxation relief - Agreement between India and Finland - Foreign tax credit - ... -- Assessee was a salaried person and during the year under consideration he was employed with M/s. Inf......
2022 TaxPub(DT) 6302 (Jp-Trib)
Ritesh Kumar Garg v ITO Assessee Appeal Allowed, Jp-Trib, ITA No 261/JP/2022, 15-Sep-2022

14780300Section 90 Double taxation relief - Agreement between India and Japan - PE in India - Liaison office -- Assessee based at Japan, was engaged in the business of import/export as well as domestic sales of......
2022 TaxPub(DT) 6056 (Mum-Trib)
Nagase & Co Ltd v Asstt DIT Assessee Appeal Partly Allowed / Revenue Appeal Dismissed, Mum-Trib, ITA No 1805/Mum/2007 And ITA No 118/Mum/2006 And ITA No 1803/Mum/2007 And ITA No 343/Mum/2006 And ITA No 2312/Mum/2007, 09-Sep-2022

14881900Section 90 Section 90A Foreign Tax credit (FTC) - Allowability - Non-filing of Form No. 67 along wit -- Assessee claimed Foreign Tax Credit of Rs. 28,431 under section 90/90A. AO denied assessee|s claim f......
2022 TaxPub(DT) 6596 (Bang-Trib)
Vinodkumar Lakshmipathi v CIT(A) Assessee Appeal Partly Allowed, Bang-Trib, ITA No 680/Bang/2022, 06-Sep-2022

14574100Section 9(1)(vi) Income deemed to accrue or arise in India - Under Section 9(1)(vi) - Royalty - Taxa -- Marriott was a leading worldwide hospitality group. Under the International Marketing Program Partic......
2022 TaxPub(DT) 4814 (Mum-Trib)
International Hotel Licensing Co SARL v Dy CIT Assessee Appeal Allowed, Mum-Trib, ITA No 2951/Mum/2019, 12-Jul-2022

14511900Section 9(1)(vi) Income deemed to accrue or arise in India - Under Section 9(1)(vi) - Royalty - Subs -- Non-resident assessee earned income from subscription to cloud base service. AO taxed the same as ro......
2022 TaxPub(DT) 4530 (Del-Trib)
Microsoft Regional Sales PTE. Ltd. v. ACIT Del-Trib, ITA No. 1135/DEL/2017 & ITA No. 7257/DEL/2017 & ITA No. 6832/DEL/2018, 05-Jul-2022

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